Figure 2-6.-Distribution of OPTAR funds. aviation fleet maintenance (AFM) OPTARs to cover the cost of aircraft maintenance. Aviation squadrons receive flight operations (FLTOPs) OPTARs to cover the cost of flight operations maintenance. To determine the authorized charges to each of the above mentioned OPTARs, refer to NAVSO P-3013. OPTAR ACCOUNTING Procedures for the accounting of an activity’s OPTAR are explained in detail in Financial Management of Resources (Operating Forces.), NAVSO P-3013; Automated Snap I Supply Pro- cedures, volume 2; and SUADPS-RT Support Procedures, Financial Management Subsystem, volume III. All these publications are important background references for AKs involved in OP- TAR accounting. THRESHOLD CONCEPT Much time and effort has been spent by the OPTAR holders and the FAADC in researching and verifying or correcting all transactions appear- ing in the various transaction listings. Due to the volume of transactions, significant processing delays by both parties have in the past resulted in unworkable backlogs of corrections to the official accounting records. Therefore, threshold procedures have been established to prevent spending undue time and effort on small dollar transactions for operation and maintenance material and services. The dollar level at which the threshold is established is a management prerogative of the fleet commanders. Currently, the threshold is 0 per order in both Atlantic and Pacific Fleets. Under this procedure, when a below threshold category expenditure document (0 and less) does not match with a cor- responding unfilled order document during the second monthly reconciliation process, the FAADC is authorized to lodge the charge against the OPTAR holder without achieving a match. Expenditure documents above threshold (0 and above) are charged to the OPTAR under similar procedures,    if remaining unmatched during the second monthly reconciliation process. These above and below threshold charged expenditures are reported to the OPTAR holder as part of the difference by the FAADC on the Summary Filled Order/Expenditure Difference Listing (SFO/EDL). In addition, the OPTAR holder is authorized to administratively cancel un- filled orders when material has been received 60 days before the date of the Aged Unfilled Order Listing, thereby permitting recoupment of OP- TAR funds on the assumption that either the expenditure has been threshold charged or that no expenditure document will be received. The 0 value per line item has equal application in the review and validation or rejection of expenditures charged to open operating budget transactions. GENERAL FUNDING AND ACCOUNTING The TYCOMs issue an operating budget from the applicable FYDP expense limitation to finance the operations, maintenance, administrative, and temporary additional duty (TAD) travel require- ments of their own staff and of units assigned. Records are maintained to show the value of transactions incurred and the available balance of the operating budget, including the values for each OPTAR granted. In addition, submissions of budget reports are required to report the expenditures incurred by expense elements, Each ship, aviation squadron, or command issued an OPTAR is responsible for the efficient and effective use including accurate and timely accounting and reporting according to procedures outlined in NAVSO P-3013. Prompt action must be taken in the search and validation of transac- tions reported by the FAADC relative to the status of each OPTAR held by the command. To accomplish these accounting and reporting requirements, copies of chargeable requisitions (unfilled orders) are forwarded by each OPTAR holder to the designated FAADC for reconcilia- tion with corresponding expenditures. During the 2-9